#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Pune ITAT Deletes ₹5.67 Crore TP Adjustment; TPO Cannot Cherry-Pick One Transaction While Accepting TNMM for Others

Pune ITAT: Section 43CA Cannot Be Applied to Pre-2013 Sale Agreements

Entire Sale Consideration Cannot Be Taxed as Capital Gain: Mumbai ITAT Orders Fresh Computation

Commercial Complex on MSRTC Land Generates Business Income, Not House Property Income: Mumbai ITA

Prior Period Expense allowable If Liability Crystallises Later: Mumbai ITAT Grants ₹96.23 Crore Relief to MSEDCL

No Specific Charge, No Penalty: Mumbai ITAT Cancels Section 270A Levy for Defective Notice

ITAT Deletes Section 68 Addition as Suspicion Cannot Replace Evidence in Penny Stock Case

Reassessment Quashed as Reasons Recorded Were Based on Incorrect Facts on Return Filing

SC Declines Interference as No Substantial Question of Law Arose on 6% Bogus Purchase Addition

ITAT Restores Appeal as Taxpayer Could Not Respond to SCN Due to Illness

ITAT Condoned 524-Day Delay as Assessee Was Unaware of Assessment Order

ITAT Allows Subsidiary Investment Write-Off as Business Loss as Investment Was Made for Commercial Expediency

ITAT Allows Carry Forward of Capital Loss Despite DTAA Exemption on Capital Gains

ITAT Deletes Expense Disallowance as Revenue Failed to Prove Personal Use
Explore the latest section 143(3) updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
